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Concept of International transaction, AE and TP Methods

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Overview

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This is the second course in Tax Academy's Transfer Pricing Certification. This certification will provide you with relevant skills to apply transfer pricing knowledge in less than two months. In this course, you will build upon your knowledge on the concept and legal principles of associated enterprises or AEs, international transactions and transfer pricing or TP methods. Once you are able to understand each of these concepts, you will be able to evaluate the applicability of transfer pricing on fact-specific situations and will also be able to identify the most appropriate method for benchmarking analysis while establishing the arm’s length nature of intercompany transactions. Learners who complete this certification can gain the skills required to apply to introductory job positions in the industry or consultancies.

Syllabus

  • Deep dive: Associated Enterprises and International transactions
    • TP regulations provide specific situations when two or more enterprises are considered to be associated enterprises or deemed associated enterprises. It also enumerates in detail the meaning of international transactions and situations which are deemed to be international transactions. In this module, we will explain each of these concepts as per the Indian transfer pricing laws. We will also demonstrate the application of these concepts using some case studies to help you understand the situations where two enterprises should be considered as associated enterprises and what type of transactions fall under the category of international transactions as per the Indian transfer pricing laws.
  • Methods of Transfer Pricing - Part 1
    • Indian transfer pricing regulations mainly focus on determining the arm’s length price between associated enterprises. The law prescribes certain methods based on which such price can be determined. In this module, we shall explain the transfer pricing methods as prescribed under the transfer pricing laws of India along with the criteria or suitability under certain different situations or cases. We will also take you through the nuances of selecting the most appropriate method while evaluating the intercompany arm’s length nature of transactions.
  • Methods of Transfer Pricing - Part 2
    • Indian transfer pricing regulations mainly focus on determining the arm’s length price between associated enterprises. The law prescribes certain methods based on which such price can be determined. In this module, we shall explain the transfer pricing methods as prescribed under the transfer pricing laws of India along with the criteria or suitability under certain different situations or cases. We will also take you through the nuances of selecting the most appropriate method while evaluating the intercompany arm’s length nature of transactions.

Taught by

Tax Academy

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